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2018 (10) TMI 698 - HC - Central ExciseRefund claim - relevant date for limitation for application for refund - Held that:- The claim of the assessee has been allowed on the grounds that the relevant date of consideration for granting the refund in the present case arose on the price reduction by Petroleum and Natural Gas Regulatory Board, which was granted with retrospective effect and, therefore, it was on that date, that was the date for limitation for application for refund would arise - appeal dismissed - decided against Revenue.
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